Our modern cosmological model currently attributes approximately 80% of the universe's matter to "Dark Matter," a substance that remains unobserved despite decades of high-sensitivity searches. This paper proposes a novel alternative: that this "missing mass" is not a material presence, but a propagation artifact arising from a fundamental misunderstanding of vacuum characteristics at cosmic scales. I propose the existence of a fundamental, unobserved Super-Structure—the "S-Field". This framework treats the vacuum not as an empty void, but as a dynamic medium with specific transmission properties that influence all energy and gravitational interactions. By applying this field-based approach, the paper demonstrates that standard mass-energy calculations, which serve as highly accurate local approximations, require a broader formulation to maintain consistency across galactic and intergalactic distances. This transition resolves observed gravitational anomalies without the necessity of additional non-baryonic matter. Scope and Future Work The current paper establishes the foundational theoretical architecture of the S-Field and its implications for large scale physics. To maintain focus on the core conceptual framework, the specific mathematical constants and the resulting expanded mass-energy derivations intended for experimental verification are reserved for subsequent publications and/or collaborative laboratory research.